MEXICO: SAT Extends Until the End of the Year Permission to Use of Global CFDIs by Sellers of Fuels

Ramón Frias

July 29, 2020

The Mexican Tax Administration (SAT) has included a new provision in the Second Modification of the Miscellaneous Fiscal Resolution to postpone until December 31, 2020 the permission given to sellers of fuels to issue global electronic invoices (CFDIs) for their sales of fuels subject to volumetric controls.

This permission was originally supposed to expire on July 31, 2020. This means that starting January 1, 2021, impacted taxpayers are required to issue a CFDI for each sale of fuel made to their customers. This provision can be found in Art. Tercero that modifies Twenty Seventh Article of the 2020 Miscellaneous Fiscal Resolution.

For more information about the technical conditions for applying this extension, please visit the resolution.

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Author

Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.

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